News and Events - Tax


22nd Jan 2020News

Identifiable “flesh and blood officer” not required to issue self-assessment

Joshua Carey, led by Aparna Nathan QC, was instructed by HM Revenue and Customs in another successful and significant judgment of the Upper Tribunal (Tax and Chancery Chamber) (“UT”) in respect of the Self-Assessment penalty regime. The Commissioners for HM Revenue and Customs -v- Nigel Rogers and Craig Shaw [2019] UKUT 0406 (TC) was an […]

28th Nov 2019News

Joshua Carey in Court of Appeal (Civil Division) Success

Joshua Carey represented HMRC in their appeal from the High Court to the Court of Appeal (Civil Division). He argued the High Court was wrong to find that a narrow duty of care may be imposed on HMRC in the conduct of litigation before the Tax Tribunal. Lewison, Newey and Asplin LJJ deliberated at the […]

4th Nov 2019News

The Delta Arrangement: Disguised Remuneration

Joshua Carey appeared on behalf of the Commissioners for HM Revenue and Customs (“HMRC”) in one of the first ever DOTAS Notifiable Arrangement cases, The Commissioners for HM Revenue and Customs -v- EDF Tax Limited (In creditors’ voluntary liquidation) [2019] UKFTT 598 (TC). EDF Tax Ltd (“EDF Tax”) offered advice to user companies on certain […]

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